Board Grants Tax Exemption to Unfinished Church

Washington's Board of Tax Appeals extends property tax relief to a partially built church structure used for worship.

Updated on Nov. 6, 2026 in Christianity

Board Grants Tax Exemption to Unfinished Church

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Should property tax exemptions cover unfinished churches used for worship?

The Washington Board of Tax Appeals granted a property tax exemption to an unfinished church building used for worship. The Department of Revenue had previously exempted only the land under the property, owned by Church Messenger of Truth.

Why it matters

The ruling indicates that a church structure can qualify for exemption while still under construction and lacking a certificate of occupancy. It clarifies how the state applies its exemption statutes to partially completed religious buildings.

The Board ruled that the unfinished structure met the ordinary meaning of a church and was used wholly for church purposes during construction. The church building still lacks a certificate of occupancy, and the extraction does not report the property's assessed value.

The players

Washington Board of Tax Appeals

The state body that hears taxpayer appeals of property tax determinations and issued the ruling granting the exemption.

Washington Department of Revenue

The state agency that administers the property tax system and had initially exempted only the land under the church property.

Church Messenger of Truth

The religious organization that owns the property and sought the tax exemption for its land and partially built church.

The details

Church Messenger of Truth sought exemption for both its land and its partially constructed church. Volunteers conducted prayer, worship, and other spiritual activities during construction, which the Board found supported the exemption. The Board relied on the Legislature's direction to broadly construe exemption statutes.

November 6, 2026: The Board's decision was published.

Roadmap

The decision applies Washington's statutory church property tax exemption, which the Legislature has directed be broadly construed, to a building that has not yet received a certificate of occupancy. It extends the exemption's reach beyond completed structures to religious property still under construction.

For Washington congregations building or expanding worship spaces, the ruling signals that partially constructed buildings used for services may qualify for property tax relief. Churches should confirm with local assessors how exemption applies before completion, since the Department of Revenue initially exempted only the land.

The takeaway

Religious congregations building worship spaces should review how Washington's exemption rules apply during construction, since this ruling shows that use for worship can count even before a building is finished. Confirming status early with local tax authorities can prevent unexpected assessments.